速動比率
用以檢測企業在短期內可變現償還流動負債的能力，速動比率越高，表示企業短期償債能力越佳。
計算方式為：速動比率 = 速動資產 / 流動負債。
Tags: 速動比率, 償債能力, 流動負債
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on Wednesday, January 23rd, 2008 at 12:45 am and is filed under 股票.
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